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- W1483310481 abstract "Nearly all federal and state law pertains, directly or indirectly, to tax-exempt organizations; there are few areas of law that have no bearing whatsoever on these entities. A tax-exempt organization is a unique entity; among its features is the fact that it is (with few exceptions) a nonprofit organization. A nonprofit organization is not necessarily a tax-exempt organization. The policy rationale for tax exemption, particularly for charitable organizations, is, as noted, one involving political philosophy rather than tax policy. Aside from considerations of public policy, there exists an inherent tax theory for tax exemption. There are, as noted, rationales for exempting organizations from federal income tax other than the political philosophy rationale and the inherent tax rationale. Tax exemption for nonprofit membership organizations may be viewed as a manifestation of the constitutionally protected right of association accorded the members of these organizations. Controlled Vocabulary Terms charitable organizations; national tax policy; nonprofit organization; tax exemption" @default.
- W1483310481 created "2016-06-24" @default.
- W1483310481 creator A5026587145 @default.
- W1483310481 date "2011-04-18" @default.
- W1483310481 modified "2023-09-26" @default.
- W1483310481 title "Definition of and Rationales for Tax‐Exempt Organizations" @default.
- W1483310481 doi "https://doi.org/10.1002/9781118386378.ch1" @default.
- W1483310481 hasPublicationYear "2011" @default.
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